Article 9 Where taxpayers purchasing goods or taxable services have not obtained and kept the VAT credit document in accordance with the regulations， or the VAT payable and other relevant items in accordance wit h the regulations are not indicated on the VAT credit document， no input tax shall be credited against the output tax.
Article 10 Input tax on following items shall not be credited against the output tax：
（1）Fixed assets purchased；
（2）Goods purchased or taxable services used for non-taxable items；
（3）Goods purchased or taxable services used for group welfare or personal consumption；
（4）Goods purchased or taxable services used for group welfare or personal consumption；
（5）Abnormal losses of Goods purchased；